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Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 12/2021 – Central Tax
New Delhi, the 1st May, 2021
G.S.R.....(E).- In exercise of the powers
conferred by the second proviso to subsection (1) of section 37 read with
section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the
Commissioner, on the recommendations of the Council, hereby makes the following
amendment in the notification of the Government of India in the Ministry of
Finance (Department of Revenue), No. 83/2020 – Central Tax, dated the 10th
November, 2020, published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub-section (i) vide number G.S.R. 699(E), dated the 10th
November, 2020, namely:–
In the said notification, after the proviso, the
following proviso shall be inserted, namely:-
“Provided further that the
time limit for furnishing the details of outward supplies in FORM GSTR-1 of
the said rules for the registered persons required to furnish return under
sub-section (1) of section 39 of the said Act, for the tax period April,
2021, shall be extended till the twenty-sixth day of the month succeeding the
said tax period.”.
[F. No. CBEC-20/06/08/2020-GST]
(Rajeev
Ranjan)
Under Secretary to the Government of India
Note: The principal notification number 83/2020 –
Central Tax, dated the 10th November, 2020, was published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.
699(E), dated the 10th November, 2020.
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